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V3110-19 ·7 November 2019 ·consulta-vinculante Medium impact
Tax

Income from the assignment of common areas in a community of property is attributed to its members

A community of expenses in a business park asks whether it can receive income from the assignment of common spaces. The DGT indicates that, if a community of property exists, the income is attributed to the members according to its source.

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2019-11-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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